S.S. Traders ., In re

Date: August 26, 2024

Court: Appellate Authority for Advance Ruling
Bench: Uttarakhand
Type: Advance Ruling
Judge(s)/Member(s): Pramod Kumar, Nitin Bansal
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Subject Matter

Vegetable Oil-Based Cream falls under HSN '1517 90 90' attracting 5% GST. AAR ruling set-aside

Classification

Summary

The case involves an appellant who sought to challenge an advance ruling regarding the classification of a product described as 'Cream.' The main issue at hand was the classification of the product, with the appellant claiming it should fall…

FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING,UTTAR PRADESH At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Uttar Pradesh Goods and Service Tax Act are parl-materla  and have the  same provisions in like matter and differ from each other only on few specific provisions. Therefore, unless a mention…

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